Ind. Code § 6-3.1-31.9-8
"State tax liability"
As added by P.L.223-2007, SEC.4.
Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.
Sec. 8. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
- (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
- (2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums tax);
as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
As added by P.L.223-2007, SEC.4.